Central Board Revenue, Government Of Pakistan Through Secretary, Islamabad And Another vs M_S. Raja Traders And Another
This matter concerns appeals filed by the Central Board of Revenue against a judgment of the Lahore High Court, which had allowed constitutional petitions filed by importers seeking a refund of customs duties. The respondents had imported rubber air hoses for use in automotive vehicle foot pumps and were initially assessed under PTC heading 40.09-D. The respondents contended that the goods were properly classifiable under heading 40.09-B, which would attract a different duty rate. The core legal question was whether the imported rubber air hose pipes constituted accessories to automotive vehicles, thereby warranting classification under the specific heading claimed by the importers. The High Court found as a matter of fact that the imported items were indeed fitted to motor car and motorcycle foot pumps, which are accessories to automotive vehicles. Upon review, the Supreme Court found no error in the High Court's reasoning or its factual determination regarding the classification of the goods. Consequently, the Supreme Court dismissed the appeals, affirming the High Court's decision that the goods were correctly categorized as accessories to automotive vehicles for customs duty purposes.
- Whether rubber air hose pipes used in automotive foot pumps qualify as accessories to automotive vehicles for customs classification purposes?
- Does the Supreme Court interfere with factual findings of the High Court regarding the classification of imported goods under customs headings?
ABDUL SHAKURUL SALAM, J.--1. This order will dispose of appeals by leave bearing Nos. 231, 232 and 233 of 1989 as these challenge the same order of the Lahore High Court recorded in Writ Petition No. 4727 of 1986.
2. Relevant facts are that the respondents under the Import Licence for parts and accessories of automotive vehicles imported Rubber Air Hoses pipe. They were assessed Customs Duty under PTC heading 40.09-D. They paid the duty but asked for refund on the ground that their goods were liable under heading 40.09-B. Having had no relief, they filed Constitutional petitions in the Lahore High Court which have been allowed by a learned Judge on 20th March, 1988 on the finding that "the air hose pipes produced the Appraiser completely match with the rubber air hose pipe fitted to the foot pump. It is clear that rubber air hose pipe imported by the 'petitioner is fitted to motor car/motor-cycle foot pumps.' It cannot be denied that a motor car/motor-cycle foot pump is the accessory of an automotive vehicle. Since leave had been granted to other importers who had not been granted relief, the appellants were also granted leave.
3. Learned counsel for the appellants submitted that air hose pipes were not for accessory of automotive vehicles. However, he has not been able to point out any lacuna in the reasoning of the learned Judge of the High Court in coming to the finding to the contrary. There is no merit in these appeals, therefore, these are dismissed without any order as to costs.